challenging service of notice u/s 143(2) is barred by operation of section 292BB as held by Hon'ble Supreme Court ABACUS…
Reassessment completed without serving notice u/s 143(2) invalid. Issue and service of notice are jurisdictional requirements ABACUS Case Law CitationABCAUS…
Requirement u/s 143(2) is of service of notice and not issue of notice. ITAT explains the law on service of…
Validity of income tax notice served on authorised representative upheld by Supreme Court as there was sufficient material to draw…
Assessment finality on search date reached if time for issuing notice us 143(2) had expired. In such cases additions can…